It’s a straight up business decision. A company with a commercial lease or mortgage-like arrangement, if it’s losing money, would walk away from it if it made financial sense to do so. There’s nothing wrong with it - both parties entered into the transaction knowing there was a risk of default.
The “rule” is you either pay your mortgage, or breach and pay the consequences from that.
Yeah. Except there appear to not only be no consequences for defaulting, but various entities encouraging them to be welcomed back with open arms.